IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 199936050 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/10/1999 |
| 199936049 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 09/10/1999 |
| 199936048 | 468A.04-02 | Revised Schedules | 09/10/1999 |
| 199936047 | 468A.04-02 | Revised Schedules | 09/10/1999 |
| 199936046 | 125.00-00 | Cafeteria Plans | 09/10/1999 |
| 199936045 | 1502.13-00 | Intercompany Transactions | 09/10/1999 |
| 199936044 | 404.04-00 | Non-Exempt Funds or Plans | 09/10/1999 |
| 199936043 | 3231.01-00 | Employers v. Not Employers | 09/10/1999 |
| 199936042 | 9100.09-00 | Section 442; Accounting Periods | 09/10/1999 |
| 199936041 | 50.29.00-00 | LEVY: Retirement benefits | 09/10/1999 |
| 199936041 | 64.38.00-00 | PROPERTY SUBJECT TO COLLECTION: Pensions | 09/10/1999 |
| 199936040 | 1362.02-03 | Passive Investment Income | 09/10/1999 |
| 199936039 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/10/1999 |
| 199936039 | 1362.00-00 | Election by Small Business Corporation | 09/10/1999 |
| 199936038 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 09/10/1999 |
| 199936037 | 1362.01-03 | Late Elections | 09/10/1999 |
| 199936036 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 09/10/1999 |
| 199936036 | 2519.00-00 | Disposition of Certain Life Estates | 09/10/1999 |
| 199936035 | 1362.00-00 | Election by Small Business Corporation | 09/10/1999 |
| 199936034 | 1362.00-00 | Election by Small Business Corporation | 09/10/1999 |
| 199936033 | 1362.01-03 | Late Elections | 09/10/1999 |
| 199936032 | 7701.03-00 | Association v. Trust | 09/10/1999 |
| 199936031 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 09/10/1999 |
| 199936031 | 2033.00-00 | Property in Which Decedent Had an Interest | 09/10/1999 |
| 199936031 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 09/10/1999 |
